The purpose of this MOA is to strengthen and expand, if necessary, the membership and working relationship of the "BIR Multi-Sectoral Working Group" whose primary objective is to engage in regular dialogues and consultations, to provide guidance and advise on the drafting of Revenue issuances as well as to facilitate and ensure compliance by the business sector. The scope of this MOA is that the parties agreed to cooperate in accordance with their respective mandates, policies, resources, and instruments to contribute to the following key initiatives:

• 1. The "BIR-Multi Sectorial Working Group" will be a mechanism for consultations on policies and issues that both BIR and private sector face on tax matters.
• 2. Share knowledge and expertise on best practice on taxation policies, regulations, and strategies to enhance the Philippine business tax system, aiming to create a more supportive and conducive environment for business growth and expansion.
• 3. Advocate comprehensive, relevant, and lawful policies, plans, and regulations in tax administration.
• 4. Address and resolve issues within agreed periods to ensure compliance and implementation of relevant and responsive policies.